Prakash Chandra Poddar-HUF, Muzaffarpur V. ACIT, Circle-1, Muzaffarpur

ITA 92/PAT/2019

• Counselvise Citation: [2020] 110 COUNSELVISE.COM (IT) 1715 (ITAT-PATNA)
• Duration Of Justice: 1 year(s) 8 month(s) 20 day(s)
• Appeal Type: Income Tax Appeal
• Pronouncement Date: 09-12-2020
• Appeal Filed By: Assessee
• Order Result: Dismissed
• Bench Allotted: SMC
• Assessment Year: 2014-2015
• Appeal Filed On: 19-03-2019
• Result in Favour of: Revenue
• Court: TRIBUNAL
• Assessee Lawyers: N O N E
• Keywords: Competent authority

Judgement Text

1 ITA NO. 92/PAT/2019 PRAKASH CHANDRA PODDAR (HUF), AY 2014-15 IN THE INCOME TAX APPELLATE TRIBUNAL PATNA BENCH, VIRTUAL HEARING AT KOLKATA ( ) . . , ) [BEFORE SHRI A. T. VARKEY, JM] I.T.A. NO. 92/PAT/2019 ASSESSMENT YEAR:2014-15 PRAKASH CHANDRA PODDAR (HUF) (PAN: AAGHP4951F) VS. ASSISTANT COMMISSIONER OF INCOME-TAX, CIRCLE-1, MUZAFFARPUR APPELLANT RESPONDENT DATE OF HEARING 09.12.2020 DATE OF PRONOUNCEMENT 09.12.2020 FOR THE APPELLANT N O N E FOR THE RESPONDENT SHRI AJAY KUMAR, DR ORDER THIS APPEAL IS PREFERRED BY THE ASSESSEE AGAINST THE ORDER OF LD. CIT(A), JAMSHEDPUR DATED 27-12-2018 FOR ASSESSMENT YEAR 2014-15. 2. NONE APPEARED ON BEHALF OF THE ASSESSEE. AT THE OUTSET, IT IS NOTICED FROM THE LETTER OF THE ASSESSEES AR SHRI G. P. TULSIYAN DATED 05.12.2020 THAT THE ASSESSEE HAD FILED FORM 1 AND 2 UNDER THE DIRECT TAX VIVAD SE VISHWAS ACT IN RESPECT OF THIS APPEAL AND THE COMPETENT AUTHORITY HAS ISSUED FORM NO. 3, A COPY OF THE SAID LETTER IS AVAILABLE IN FILE, WHICH IS BEFORE ME. THEREFORE, TAKING INTO CONSIDERATION THE FACT THAT SINCE THE ASSESSEE HAS OPTED FOR THE SCHEME FOR THE AY 2014-15, THERE IS NO POINT IN KEEPING THE IMPUGNED APPEAL PENDING. IN THE LIGHT OF THE AFORESAID DISCUSSION AND THE FACT THAT ASSESSEE HAS OPTED FOR THE SAID SCHEME AND FORM 3 HAS BEEN ISSUED BY THE DEPARTMENT, THEREFORE, I ALLOW THE ASSESSEE TO WITHDRAW THE IMPUGNED APPEAL. 3. IN THE RESULT, THE APPEAL OF ASSESSEE IS DISMISSED AS WITHDRAWN. ORDER IS PRONOUNCED IN THE OPEN COURT ON 9TH DECEMBER, 2020. SD/- DATED : 9TH DECEMBER, 2020 (ABY. T. VARKEY) JUDICIAL MEMBER 2 ITA NO. 92/PAT/2019 PRAKASH CHANDRA PODDAR (HUF), AY 2014-15 JD(SR.P.S.) COPY OF THE ORDER FORWARDED TO: 1. APPELLANT PRAKASH CHANDRA PODDAR (HUF), SUTAPATTY, MUZAFFARPUR- 842001, BIHAR 2 RESPONDENT ACIT, CIRCLE-1, MUZAFFARPUR 3. 4. 5. CIT(A), MUZAFFARPUR CIT- MUZAFFARPUR DR, ITAT, PATNA. / TRUE COPY, BY ORDER, SENIOR PVT. SECY/DDO.